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汉语拼音：liǎng shuì

1.夏税和秋税的合称。唐德宗时杨炎作两税法，并租庸调为一，令以钱输税。夏输不超过六月，秋输不超过十一月，故称两税。

2.见"两税法"。

1. 夏税和秋税的合称。

   唐德宗 时 杨炎 作两税法，并租庸调为一，令以钱输税。夏输不超过六月，秋输不超过十一月，故称两税。 唐 赵元一 《奉天录》卷二：“京城减收两税之半。”《新唐书·崔造传》：“ 造 久在 江左 ，疾钱穀诸使罔上，或干没自私，乃建言：‘天下两税，请委本道观察使、刺使选官部送京师。’”

2. 见“ 两税法 ”。

• With the law of Enterprise Income Tax appearing, the quarrel of two enterprise income-tax laws which had continued 3 years halted.

  随着内外资统一所得税法的颁布，持续了3年的关于“两税合一”的讨论也就此偃旗息鼓。

• lately old business enterprise income tax; Tax rate, special policy', two taxes merge.

  新旧企业所得税；税率，优惠政策`，两税合并。

• Analysis on the Economics in the Unpayment Reasons of "Two Taxes"

  “两税”欠缴动因的经济学分析

• The Economic Analysis of the Two Income Taxes'Unification: the Advantages and Institutional Arrangement

  两税合并的经济学分析：利弊及相关制度安排

• Harmonizing Accounting with Taxation after Unifying Income Tax System for both Domestic and Foreign Corporations

  试论所得税两税合一的会计与税法协调

• Local Finance and Disaster Relief in Two Tax Law Finance System in Late Tang Dynasty

  唐后期两税三分制下的地方财政与救灾

• New rural old-age insurance; Social security taxes; One country two tax systems; Taxes and Charges separately;

  新型农村养老保险；社会保障税；一国两税；税费分征；

• On the Influence of the Combination of the "Two Taxes" to Our Direct Investment from Overseas

  “两税”并轨对我国引进外国直接投资的影响

• Protection of Foreign-Funded Enterprises'Trust Interest in the Process of Uniting Two Tax Laws

  论两税合并中的外企信赖利益保护